ACCA真題練習(xí)是考前練習(xí)的關(guān)鍵！

現(xiàn)在的證書(shū)類型有很多，學(xué)員要想找到各種證書(shū)之間的聯(lián)系其實(shí)也并不算是很難。ACCA證書(shū)考試的知識(shí)點(diǎn)有很多，只要學(xué)員認(rèn)真的學(xué)習(xí)并掌握就能順利拿到ACCA證書(shū)。ACCA真題練習(xí)是考前練習(xí)的關(guān)鍵！

4. [單選題]C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following statements have been made:

A. (i) Contribution will be increased by $2 for each additional kg of material B purchased at the current market price

B. (ii) The maximum price which should be paid for an additional kg of material B is $2

C. (iii) Contribution will be increased by $1·20 for each additional kg of material B purchased at the current market price

D. (iv) The maximum price which should be paid for an additional kg of material B is $2·80

E. Which of the above statements is/are correct?

F. (ii) only

G. (ii) and (iii)

H. (i) only

I. (i) and (iv)

5. [單選題]15 Which of the following statements about intangible assets are correct?

1 If certain criteria are met, research expenditure must be recognised as an intangible asset. 2 Goodwill may not be revalued upwards. 3 Internally generated goodwill should not be capitalised.

A. 2 and 3 only

B. 1 and 3 only

C. 1 and 2 only

D. All three statements are correct

4、正確答案 ：I

解析：Statement (ii) is wrong as it reflects the common misconception that the shadow price is the maximum price which should be paid, rather than the maximum extra over the current purchase price.

Statement (iii) is wrong but could be thought to be correct if (ii) was wrongly assumed to be correct.

5、正確答案 ：A

ACCA考試的相關(guān)內(nèi)容分享就到這里，融躍教育為ACCA學(xué)員準(zhǔn)備各種資料、免費(fèi)代報(bào)名等服務(wù)，還有需要或不清楚的問(wèn)題添加融躍教育老師微信rongyuejiaoyu。